The new Commission and the old Commission shall be treated as being the same government department for the purposes of section 5 of the Government Resources and Accounts Act 2000 (c. 20).

Resource accounts sent to the Comptroller and Auditor General by the new Commission in respect of any period before commencement shall be resource accounts in the name of the new Commission.

In this paragraph—

• “the new Commission” means the Charity Commission established by section 6, and

• “the old Commission” means the government department known as the Charity Commission and existing immediately before commencement.